Thai Version
IMPORTING PERSONAL VEHICLES

A temporary import of personal vehicles for a short visit e.g. a motor vehicle, motorcycle, yacht, sports boat, or fishing vessel, etc. into Thailand by owners shall be grant tax/duty relief provided that they are to be re-exported within 1-2 months but not exceeding six months. Any persons intending to temporarily import personal vehicles e.g. a motor vehicle, motorcycle, yacht, sports boat, or fishing vessel, etc. have to closely observe the following Customs regulations and conditions: 

  • Documents: The minimum documents required for a temporary import of personal vehicles consist of:
  • A Special Goods Declaration and 5 duplicates;
  • A Vehicle Registration Certificate;
  • An Identification card and passport of the master of the vehicle, including an international driving license;
  • A Letter of Attorney, in case where the master of the vehicle does not own the vehicle;
  • An application form for the temporary import of personal vehicles;
  • Evidence of purchase e.g. a proforma invoice, invoice, etc;
  • A Certificate of Legal Entity;
  • A Re-Export Contract; and
  • Other relevant documents (if any).
  • Clearance Procedures for a Temporary Import of Personal Vehicles
      • An importer/agent submits the Declaration Form and all supporting documents to the Customs office/house at the port of entry. It is also required that all fittings and accessories of the vehicle as well as passengers and accompanying luggage are declared to Customs at the time of entry.    
      • Customs verifies the Declaration Form and all supporting documents, allocates the Declaration number, and then set up a cash deposit or bank guarantee covering the full amount of liable taxes and duties.
      • The importer/agent places the cash deposit or bank guarantee at a Cashier Office.

Deposit of Guarantee

        • An importer is allowed to deposit a guarantee in a form of either cash deposit or a bank guarantee. However, for a temporary import of motorcycles via the Bangkok Port Customs Office and the Suvanabhumi International Airport Cargo Clearance Customs Office, the importer is allowed to offer himself as a guarantee.     
        • In case where the importer is unable to deposit a guarantee either in a form of a cash deposit or a bank guarantee, he/she may request the embassy to issue a letter to Customs granting approval of the importer’s self-guarantee.
        • The amount of a cash deposit and a guarantee calculated by Customs is determined on the basis of all liable taxes and duties to be paid to Customs. 
        • The importer/agent presents evidence of deposited guarantee to Customs.
        • Customs inspects the vehicle and personal belongings, then, returns one copy of the Simplified Goods Declaration to the importer/agent. Please note that the importer is required to retain the copy of the Simplified Goods Declaration and return it to Customs upon exportation. 
  • Clearance Procedures for a Temporary Export of Personal Vehicles
      • An exporter/agent submits the copy of the Simplified Goods Declaration issued by Customs upon importation to the Customs office/house at the port of exit; and
      • Customs inspects the vehicle and personal belongings, records the re-exported vehicle, writes off the import registration electronically, then, discharges the cash deposit or bank guarantee posted at the time of importation to the exporter/agent.   
  • Failure to Re-Export the Vehicle within the Time-Limit
      • In case where the importer fails to re-export the vehicle within the time-limit as set out in the bond and security paper, Customs will impose the full amount of a cash deposit or bank guarantee posted at the time of importation without any reduction.  

         Imposition of Guarantee:

  • When the temporary time-limit set in the bond and security paper is due, or an importer provides a written notice to Customs that he does not wish to re-export the vehicles temporarily imported, Customs will impose the full amount of liable taxes and duties as indicated without any reduction.
  • In case where motor vehicles or motorcycles are temporarily imported into Thailand for a short visit via the border points and to be re-exported at the conclusion of the visit, but the importer fails to do so within the time-limit as indicated in the bond and security paper, provided he/she does not intend to violate the regulations, a 100-Baht fine per day, but not exceeding1,000 Baht in total, shall be charged from the due date of the Contract.
  • In case where boats/vessels are temporarily brought into Thailand and to be re-exported at the conclusion of the visit, but the importer fails to do so within the time-limit as indicated in the bond and security paper, provided he/she does not intend to violate the regulations, a 500-Baht fine per day, but not exceeding 5,000 Baht in total, shall be charged from the due date of the Contract.

         The term “yacht/ sports boat” means any boat used solely for pleasure or sports; but excluding those imported for commercial, military, and scientific research purposes. A master of a yacht/sports boat or fishing vessel from abroad is required to make an arrival and departure reports of such boat or vessel to Customs upon the arrival or departure, as the case may be.           

(2)     In case where an importer wants to extend the temporary allowance as set out in the bond and security paper, Customs may extend the time-limit to allow the vehicle to remain in Thailand for up to six months. In exceptional circumstances e.g. a broken engine, car accident, etc., the time-limit may be extended to more than six months but not exceeding eight months from the date of importation.  The extension of the temporary allowance can be applied at a Customs House.

A  Permanent  Import  of  Personal  Vehicles

New vehicles of all types not yet registered abroad are allowed to be imported without applying for an import permit from the Ministry of Commerce. However, for the vehicles with the weight less than 3500 Kgs., an importer needs to obtain an import permit from the Industrial Standard Institute, Tel. 02-2023331. 

Used / secondhand vehicles need to obtain an import permit from the Foreign Trade Department of the Ministry of Commerce, Tel. 02-5474804.  For the vehicles with the weight less than 3500 Kgs., the importer needs to obtain an import permit from the Industrial Standard Institute as well.

Warning        For the importation of used/secondhand vehicles, an importer needs to obtain an import permit from the Foreign Trade Department of the Ministry of Commerce before the arrival of the vehicles; otherwise he/she shall be liable to a fine equal to 10 percent of the price of vehicle but not less than 1,000 Baht, or exceeding 20,000 Baht.      

    • Criteria for a Permanent Import of Used/Secondhand Vehicles 
  • An importer is eligible to import only ONE used/ secondhand vehicles for personal use.
  • In case where the importer is a nonresident, he/she is required to stay in Thailand for at least ONE year and present a non-immigrant visa issued by the Immigration Bureau, the National Police Office together with a work permit issued by the Ministry of Labor and Social Welfare at the time of importation.
  • In case where an importer is a Thai resident marrying a foreigner, he/she is required to present documentary evidence of marriage and proof of changing residence to Thailand. Also the importer has to own and possess the imported vehicle for at least one and a half year while staying abroad, from the date of transferring the ownership to the date of arrival into Thailand.
  • In case where an importer is a Thai resident, he/she is allowed to import a vehicle only when such vehicle is accompanied the owner on the change of residence and he/she has owned and possessed the imported vehicle together with the valid driving license for at least one and a half year while staying abroad. 

2.         Documents

(1)        General Documentation:

  • An Import Goods Declaration and 3 duplicates;
  • A Bill of Lading or Air Waybill;
  • Proof of vehicle purchase (if any);
  • A Release Order (Kor Sor Kor 100/1);
  • An insurance premium invoice; and
  • Other relevant documents (if any) e.g. a power of attorney.

(2)        Additional Documentation for the used/secondhand personal vehicles:

  • A House Certificate and an Identification Card;
  • A passport in case of changing residence;
  • A Vehicle Registration Certificate indicating that the imported vehicle was used abroad;
  • An import permit from the Foreign Trade Department of the Ministry of Commerce

3.      Import Clearance Procedures

  • An importer/agent submits an Import Goods Declaration together with all supporting documents to the Customs office/house at the port of entry;
  • Customs verifies the documents, allocates a Goods Declaration number and calculates liable taxes and duties;
  • An importer/agent pays liable taxes and duties at a Cashier Office; and
  • An importer/agent presents the receipt issued by the Cashier Office to a Customs Inspection Office to bring the imported vehicles from Customs custody.

    Tax and Duty Assessment: The Customs value of the imported vehicles is determined on the basis of the CIF value (Cost & Insurance & Freight).
  • Customs Value
  • Purchase prices of new vehicles imported or exported by an authorized person
  • If the purchase price in 4.1.1 is not available, the price listed in the Parkers Car Price Guide and Japanese Car with 25% discount may be applied as the FOB value.  
  • Costs of any modification or improvement of parts or accessories done on the vehicle are also be taken into account.
  • In case where the vehicle is damaged by any incidents other than normal use e.g  car accidents, fire, etc. the price of the vehicle is discounted as appropriate.
  • The Customs value for used/secondhand vehicles is discounted according to the registration period as shown in the given table below:
Discount  Rates  for  Used / Secondhand  Vehicles

1

Registration Period

Not exceeding

-

2 months

But not exceeding

-

-

2.5 % Discount

2

Registration Period

Exceeding

-

2 months

But not exceeding

-

4 months

5 % Discount

3

Registration Period

Exceeding

-

4 months

But not exceeding

-

6 months

7.5 % Discount

4

Registration Period

Exceeding

-

6 months

But not exceeding

-

8 months

10 % Discount

5

Registration Period

Exceeding

-

8 months

But not exceeding

-

10 months

12.50 % Discount

6

Registration Period

Exceeding

-

10 months

But not exceeding

1 year

-

15.00 % Discount

7

Registration Period

Exceeding

1 year

-

But not exceeding

1 year

2 months

16.67 % Discount

8

Registration Period

Exceeding

1 year

2 months

But not exceeding

1 year

4 months

18.33 % Discount

9

Registration Period

Exceeding

1 year

4 months

But not exceeding

1 year

6 months

20.00 % Discount

10

Registration Period

Exceeding

1 year

6 months

But not exceeding

1 year

8 months

21.67 % Discount

11

Registration Period

Exceeding

1 year

8 months

But not exceeding

1 year

10 months

23.33 % Discount

12

Registration Period

Exceeding

1 year

10 months

But not exceeding

2 years

-

25.00 % Discount

13

Registration Period

Exceeding

2 years

-

But not exceeding

2 years

2 months

26.67 % Discount

14

Registration Period

Exceeding

2 years

2 months

But not exceeding

2 years

4 months

28.33 % Discount

15

Registration Period

Exceeding

2 years

4 months

But not exceeding

2 years

6 months

30.00 % Discount

16

Registration Period

Exceeding

2 years

6 months

But not exceeding

2 years

8 months

31.67 % Discount

17

Registration Period

Exceeding

2 years

8 months

But not exceeding

2 years

10 months

33.33 % Discount

18

Registration Period

Exceeding

2 years

10 months

But not exceeding

3 years

-

35.00 % Discount

19

Registration Period

Exceeding

3 years

-

But not exceeding

3 years

2 months

36.67 % Discount

20

Registration Period

Exceeding

3 years

2 months

But not exceeding

3 years

4 months

38.33 % Discount

21

Registration Period

Exceeding

3 years

4 months

But not exceeding

3 years

6 months

40.00 % Discount

22

Registration Period

Exceeding

3 years

6 months

But not exceeding

3 years

8 months

41.67 % Discount

23

Registration Period

Exceeding

3 years

8 months

But not exceeding

3 years

10 months

43.33 % Discount

24

Registration Period

Exceeding

3 years

10 months

But not exceeding

4 years

-

45.00 % Discount

25

Registration Period

Exceeding

4 years

-

But not exceeding

4 years

2 months

46.67 % Discount

26

Registration Period

Exceeding

4 years

2 months

But not exceeding

4 years

4 months

48.33 % Discount

27

Registration Period

Exceeding

4 years

4 months

But not exceeding

4 years

6 months

50.00 % Discount

28

Registration Period

Exceeding

4 years

6 months

But not exceeding

4 years

8 months

51.67 % Discount

29

Registration Period

Exceeding

4 years

8 months

But not exceeding

4 years

10 months

53.33 % Discount

30

Registration Period

Exceeding

4 years

10 months

But not exceeding

5 years

-

55.00 % Discount

31

Registration Period

Exceeding

5 years

-

But not exceeding

5 years

2 months

55.83 % Discount

32

Registration Period

Exceeding

5 years

2 months

But not exceeding

5 years

4 months

56.67 % Discount

33

Registration Period

Exceeding

5 years

4 months

But not exceeding

5 years

6 months

57.50 % Discount

34

Registration Period

Exceeding

5 years

6 months

But not exceeding

5 years

8 months

58.33 % Discount

35

Registration Period

Exceeding

5 years

8 months

But not exceeding

5 years

10 months

59.17 % Discount

36

Registration Period

Exceeding

5 years

10 months

But not exceeding

6 years

-

60.00 % Discount

37

Registration Period

Exceeding

6 years

-

But not exceeding

6 years

2 months

60.50 % Discount

38

Registration Period

Exceeding

6 years

2 months

But not exceeding

6 years

4 months

61.00 % Discount

39

Registration Period

Exceeding

6 years

4 months

But not exceeding

6 years

6 months

61.50 % Discount

40

Registration Period

Exceeding

6 years

6 months

But not exceeding

6 years

8 months

62.00 % Discount

41

Registration Period

Exceeding

6 years

8 months

But not exceeding

6 years

10 months

62.50 % Discount

42

Registration Period

Exceeding

6 years

10 months

But not exceeding

7 years

-

63.00 % Discount

43

Registration Period

Exceeding

7 years

-

But not exceeding

7 years

2 months

63.50 % Discount

44

Registration Period

Exceeding

7 years

2 months

But not exceeding

7 years

4 months

64.00 % Discount

45

Registration Period

Exceeding

7 years

4 months

But not exceeding

7 years

6 months

64.50 % Discount

46

Registration Period

Exceeding

7 years

6 months

But not exceeding

7 years

8 months

65.00 % Discount

47

Registration Period

Exceeding

7 years

8 months

But not exceeding

7 years

10 months

65.50 % Discount

48

Registration Period

Exceeding

7 years

10 months

But not exceeding

8 years

-

66.00 % Discount

49

Registration Period

Exceeding

8 years

-

But not exceeding

8 years

2 months

66.33 % Discount

50

Registration Period

Exceeding

8 years

2 months

But not exceeding

8 years

4 months

66.67 % Discount

51

Registration Period

Exceeding

8 years

4 months

But not exceeding

8 years

6 months

67.00 % Discount

52

Registration Period

Exceeding

8 years

6 months

But not exceeding

8 years

8 months

67.33 % Discount

53

Registration Period

Exceeding

8 years

8 months

But not exceeding

8 years

10 months

67.67 % Discount

54

Registration Period

Exceeding

8 years

10 months

But not exceeding

9 years

-

68.00 % Discount

55

Registration Period

Exceeding

9 years

-

But not exceeding

9 years

2 months

68.33 % Discount

56

Registration Period

Exceeding

9 years

2 months

But not exceeding

9 years

4 months

68.67 % Discount

57

Registration Period

Exceeding

9 years

4 months

But not exceeding

9 years

6 months

69.00 % Discount

58

Registration Period

Exceeding

9 years

6 months

But not exceeding

9 years

8 months

69.33 % Discount

59

Registration Period

Exceeding

9 years

8 months

But not exceeding

9 years

10 months

69.67 % Discount

60

Registration Period

Exceeding

9 years

10 months

But not exceeding

10 years

-

70.00 % Discount

61

Registration Period

Exceeding

10 years

-

-

-

-

According to a condition of vehicle

    • Insurance Cost
      • In case where the cost of insurance is paid before the arrival of a vehicle, the actual cost of insurance is applied.
      • In case where the cost of insurance in 4.2.1 is not available, the cost of insurance is calculated at 1% of the FOB value.
    • Transport Cost 
      • In case where the latest transport cost of an authorized dealer is available, such cost is applied.
      •  In case where the transport cost in 4.3.1 is not available, the highest transport cost of the same make and model vehicle imported within 6 preceding months is applied.  If there is no such transport cost, Customs will consider each case individually.      
      • In case where the transport costs in 4.3.1 and 4.3.2 are not available, the highest transport cost of the different model vehicle imported within 6 preceding months is applied, taking into consideration the weight, specification, and country of origin. If there is no such transport cost, Customs will consider each case individually.       
      • In case where the declared transport cost is higher than those in 4.3.2 and 4.3.3, the higher cost is applied.
      •  In case of the importation by air, the actual transport cost is applied. If the actual transport cost is not available, the transport cost from the airline company is applied. 
      • In case where the transport costs mentioned above are not available, the transport cost is calculated at 10% of FOB value
  • Table of Tax and Duty Rates

Type of Vehicles

Cylinder Capacity

Duty (%)

Excise Tax (%) (Multiplier)

Interior Tax
(%)*

VAT
(%)

Total (%)

Personal Vehicle including passenger vehicle with not more s than 10 seats

Not exceeding 2000 cc. and not more than 220 horse power

80

30
(0.4477612)

10

7

187.47

2001 cc. but not exceeding 2500 cc. and not more than 220 horse power

80

35
(0.5691057)

10

7

213.171

2501 cc. or but not exceeding 3000 cc. with not more than 220 horse power

80

40
(0.7142857)

10

7

243.94

Exceeding 3000 cc. or more than 220 horse power

80

50
(1.1111111)

10

7

328


* Interior tax is calculated at 10% of Excise tax.

Example Calculation of Taxes and Duties

 

CIF value of the imported vehicle and applicable taxes and duties are as follows:

  • CIF value of the import          =          100 Thai Baht           
  • Import duty                             =          80 %
  • Excise tax                                  =          35 %
  • Interior tax                                =          10 % of excise tax
  • VAT                                           =          7 %

The total import duties and taxes imposed on this import are calculated as follows:

1.    Import duty       =     (CIF value * Rate of import duty)
=     (100 * 0.8)
=     80 Thai Baht                   
2.    Excise tax           =     (CIF value + import duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}             
=     (100+80) * {0.35/1-(1.1*0.35)}
=     180 * 0.5691057
=     102.439 Thai Baht

3.    Interior tax         =     Excise tax * Rate of interior tax
=     102.439  * 0.1
=     10.2439 Thai Baht

4.    Base VAT           =     (CIF value+ Import duty+ Excise tax + Interior tax)
=     (100 + 80 + 102.439 + 10.2439)
=     292.6829 Thai Baht

5.    VAT                    =     Base VAT * VAT Rate
=     292.6829 *0.07
=     20.4878  Thai Baht

       Total taxes and duties = 1 + 2 + 3 + 5 = 213.171 Thai Baht

Additional Information

Type of Vehicles

Cylinder Capacity

Duty (%)

Total (%)

Motor Vehicle (Tariff Heading 87.03)

Not exceeding 2000 cc.

80

188

2001 cc. but not exceeding 2500 cc.

80

213

2501 cc. or but not exceeding 3000 cc.

80

244

More than 3001 cc. 

80

328

 

 

 

Motorcycle
(Tariff Heading 87.11)

 

60

77.04

Electric Motorcycle

 

60

72

Electric Bicycle

 

60

72

Remarks

    • The total taxes and duties of a motor vehicle and motorcycle = Customs duty + excise tax + interior tax + 7% of VAT
    •  The total taxes and duties of electric motorcycle and electric bicycle = Customs duty + 7% of VAT
    • The importation of used/secondhand motor vehicles and motorcycle requires an import permit from the Foreign Trade Department prior to the importation.  For more information, please contact  ( 02-547-4804.
    • No decisions on payment of Customs duties and taxes can be made on the vehicle until the vehicle arrives at the port of clearance and all relevant information is given to the Thai Customs Department.

CONTACT

For further inquiry and information, you may contact the Customs Call Center at Tel. 1164 or the Customs Clinic at Tel. 02-667-7880-4, Fax. 02-667-7885, e-mail: customs_clinic@customs.go.th.  Additional information may also be obtained from Customs ports of entry/exit.  Please consult our telephone directory for a Customs office near you.  The listing can be found under the “CONTACT US” section.
 
WARNING:  The information in this website is intended as a general guideline only and subject to changes without prior notice. It does not in any way replace or supersede Customs and related laws or regulations. Before relying on the information on the Website, users should independently verify its accuracy, completeness and relevance for their purposes.
Copyright © 2009 The Customs Department - Thailand. All Rights Reserved. | Copyright | Disclaim | Login Manager